Alabama Prison Agency Evaluated a $15.7M Program Twice in Six Years
Summary
Alabama's legislative-branch audit agency found the Alabama Department of Corrections completed only two of the annual evaluations state law requires for the county diversion programs it funds through its Community Corrections Program -- which disbursed $15,739,400 in fiscal year 2024 alone, reaching 4,207 offenders across 52 counties -- and that the same lapse was already cited in each of the two examination cycles before this one, reaching back to at least 2014. The same six-year examination, covering October 2018 through September 2024 and filed April 24, 2026, found the Department never filed the fiscal year 2023 report the Legislature requires on inmate mental-health and healthcare costs -- itself a repeat of a nearly identical lapse -- and that bank reconciliations, deposit records, or expenditure documentation were missing at seven of ten correctional-facility internal audit reports examiners reviewed, with two facilities producing no reconciliation records at all.
The third audit in a row to find the same gap
Code of Alabama 1975, Section 15-18-174(7)⧉ requires ADOC to audit and annually evaluate the organizations participating in its Community Corrections Program -- the diversion system that lets counties supervise offenders outside prison in exchange for a state per-diem payment. The April 24, 2026 report doesn't treat this as a new problem: it states the same lapse "was reported in prior examinations as Findings 2018-02 and 2014-03," meaning the Department's two previous financial-compliance examinations -- each covering roughly six years of its own -- flagged the identical gap. Three examination cycles running, spanning at least a decade, have found the same evaluation requirement unmet.
View data as table
| Evaluations completed | 2 | Neither of the two was completed on an annual basis, per the audit. |
|---|---|---|
| Fiscal years in the examined window | 6 | October 2018 through September 2024 -- six fiscal years, under a law requiring an evaluation each year. |
What the $15.7 million actually funds
The Community Corrections Program is not a rounding error inside ADOC's budget -- it is a statewide operation. ADOC's own FY2024 Annual Legislative Statistical Report says the Department's Community Corrections Division paid a daily per diem to county programs in 52 counties, invoicing an average of 2,765 diverted offenders every month and disbursing $15,739,400 over the year. At fiscal year end, 4,207 offenders were participating in one of the state's 38 community corrections programs, and 2,223 completed their sentence during the year -- real money moving to real programs supervising real people outside a system that otherwise held 20,369 people at year end.
The state's enacted FY2026 budget appropriates the program its own line -- $14,100,000, in the same range as the FY2024 disbursement -- inside ADOC's $826,704,722 total state General Fund appropriation, about 1.7% of the Department's full state budget.
View data as table
| ADOC total FY2026 state appropriation | 826,704,722 | |
|---|---|---|
| Community Corrections Program line, FY2026 | 14,100,000 | About 1.7% of ADOC's total state appropriation -- close to the $15,739,400 the program actually disbursed in fiscal year 2024, the most recent year ADOC has reported. |
A second report that also never arrived
The same examination found ADOC never filed a legally required accounting of what it spent on inmate mental-health and healthcare services. The FY2024 General Fund Appropriation Act⧉ required the Department to report its fiscal year 2023 mental-health and healthcare expenditures -- "including a detailed explanation of cost increases" -- to the House Ways and Means-General Fund Committee, the Senate Finance and Taxation-General Fund Committee, and the Legislative Fiscal Officer before the 2024 Regular Session opened. It did not. And this, too, is a repeat: the audit cites the identical failure from the Department's prior examination, as Finding 2018-01. Two of the last two examination cycles have found ADOC skipping the one report specifically designed to show lawmakers why inmate healthcare costs were rising.
Bank records missing at 7 of 10 facilities examiners checked
The fourth finding turns from reporting gaps to basic financial controls. Examiners reviewed 10 correctional-facility internal audit reports⧉ covering the facilities' own bank accounts. At seven, checks, deposits, bank statements, receipts, or expenditure documentation was missing. At two, no bank reconciliation records were available for examiners to review at all. Reports also noted deposits weren't being made in a timely manner. A separate, smaller finding: the Department has been charging a bad-check fee for years without ever setting the amount through an administrative rule, meaning -- as the audit puts it -- the Department "could charge varying amounts for a bad check" depending on who's collecting it.
View data as table
| Facilities reviewed | 10 | |
|---|---|---|
| Missing checks, deposits, statements, or receipts | 7 | |
| No bank reconciliation records available at all | 2 | The narrowest, most severe subset -- these facilities had no reconciliation records for examiners to review, not just incomplete ones. |
- The same Community Corrections Program evaluation requirement has now gone unmet across three consecutive examination cycles. Alabama law requires an annual evaluation of the county programs the $15.7 million flows through; the Department completed two in the six years this audit examined, and the same gap was already on the books as Findings 2018-02 and 2014-03.
- A separate, legally required accounting of inmate healthcare costs simply doesn't exist for fiscal year 2023. The Legislature wrote a reporting duty into the FY2024 budget act specifically to see a "detailed explanation of cost increases" in inmate mental-health and healthcare spending. ADOC didn't file it -- for the second examination cycle running.
- Basic bank-account controls were missing at most of the facilities examiners actually checked. Seven of 10 correctional-facility internal audit reports lacked required documentation; two had no reconciliation records at all -- a pattern the audit ties to a broader failure to reconcile accounts promptly or deposit funds on time.
Figures in this piece trace to the Alabama Department of Examiners of Public Accounts' April 24, 2026 report on the Alabama Department of Corrections (examination period October 2018-September 2024), read in full via direct PDF fetch from the Alabama Legislature's own audit-report repository; ADOC's own FY2024 Annual Legislative Statistical Report, published on the Department's own domain; and the Alabama Legislature's enacted FY2026 State General Fund appropriations comparison sheet (HB186/Act 2025-251). A blind adversarial verifier, working from the primary documents alone with no access to this draft, independently checked every itemized fact; see verification.json.
The 33.3% evaluation-completion rate, the 70% and 20% facility-documentation shares, and the 1.7% budget-share figure are this outlet's own arithmetic on the reports' own itemized figures (methods and caveats in analysis.json); none of the source reports state these percentages themselves. No individual is named as a wrongdoer anywhere in this piece -- every finding described here is attributed by the audit itself to the Department as an institution, not to any named employee or official.
Sources(4) ▾
- Alabama Department of Examiners of Public Accounts (Rachel Laurie Riddle, Chief Examiner), Report on the Alabama Department of Corrections, Montgomery, Alabama (October 1, 2018 through September 30, 2024) (2026-04-24) — The primary document. Source for all four findings from the six-year examination: the Community Corrections Program evaluation lapse and its citation history (Finding 2024-001, repeat of 2018-02 and 2014-03, Schedule of State Legal Compliance and Other Findings p.E); the undocumented bad-check fee (Finding 2024-002, p.E); the unfiled fiscal-year-2023 inmate mental-health/healthcare expenditure report and its repeat citation (Finding 2024-003, repeat of 2018-01, p.F); and the bank-reconciliation and documentation failures across correctional-facility internal audit reports (Finding 2024-004, p.G). Also source for the exit-conference date and attendee list (p.B) and the Department's official head and address (Exhibit 1, p.2). alison.legislature.state.al.us · original document
- Alabama Department of Corrections (John Q. Hamm, Commissioner; prepared by the Research and Planning Division), Alabama Department of Corrections Fiscal Year 2024 Annual Legislative Statistical Report (2024-12-01) — Source for the Community Corrections Program's fiscal year 2024 disbursement total, average monthly offender count, year-end program count, county coverage, and completion count (p.9), and for the statewide inmate population total at fiscal year end (p.3) used for scale context. This is the Department's own statutorily required annual report to the Legislature -- the same reporting duty Finding 2024-003 in the EOPA audit found the Department failed to meet for a related, health-cost-specific report the following fiscal year. doc.alabama.gov · original document
- Alabama Legislature, Legislative Services Agency, Fiscal Division, State General Fund Appropriations Comparison Sheet for FY 2026 -- HB186 (Act 2025-251), 2025 Regular Session (2025-05-01) — Source for the Alabama Department of Corrections' total enacted state General Fund appropriation for fiscal year 2026 and the separate, enacted state-appropriated line for its Community Corrections Program, both from the bill's ' 2026 Senate Passed (Enacted)' column -- used to size the Community Corrections Program against the Department's total state budget. alison.legislature.state.al.us · original document
- Alabama Department of Examiners of Public Accounts, Report Fraud -- Alabama Department of Examiners of Public Accounts (2026-07-20) — Confirms 's fraud, waste, and abuse hotline (1-844-563-7283) and online reporting form -- the public channel a reader can use to flag concerns about any state or local government body audits, including ADOC. alison.legislature.state.al.us · original document
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Alabama's Department of Examiners of Public Accounts⧉ -- the state's legislative-branch audit agency -- examined the Alabama Department of Corrections' finances for the six fiscal years from October 2018 through September 2024 and found the Department completed only two evaluations of the organizations running its Community Corrections Program⧉, a network of county diversion programs the Department itself says disbursed $15,739,400 in fiscal year 2024 alone. State law requires one evaluation every year. Neither of the two the Department did complete was done on an annual basis.